Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their Year 5 adjusted gross income was $50,000. The Burgs itemized their deductions on Schedule A for Year 5. The following unreimbursed cash expenditures were among those made by the Burgs during Year 5: Repair and maintenance of motorized wheelchair for physically handicapped dependent child $ 300 Tuition, meals and lodging at special school for physically handicapped dependent child in the institution primarily for the availability of medical care, with meals and lodging furnished as necessary incidents to that care 1,200 Self-employment tax 7,650 Four tickets to a theater party sponsored by a qualified charitable organization; not considered a business expense; similar tickets would cost $25 each at the box office 160 Repair of glass vase accidentally broken in home by dog; vase cost $500 in Year 1; fair value $600 before accident and $200 after accident 90 Fee for breaking lease on prior apartment residence located 20 miles from new residence 500 Security deposit placed on apartment at new location 900 What amount should the Burgs deduct for self-employment tax in their itemized deductions on Schedule A for Year 5